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2018 (4) TMI 283 - HC - VAT and Sales TaxRevision of assessment - TNVAT Act - Held that: - Once the objections of the dealer are on record, the Assessing Officer has to independently apply his mind to the objections given and the materials placed by the dealer before him and not to be solely guided by the report of the officials of the Enforcement Wing. The assessment proceedings being quash judicial proceedings, the second respondent should act in such a manner without giving room for any arbitrariness or capriciousness - Petition disposed off.
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